\begin{tabular}{l *{3}{c}}
\toprule
                    &         (1)   &         (2)   &         (3)   \\
 & \multicolumn{1}{c}{\begin{tabular}{c} =1 if purchased \\ fertilizer \end{tabular}} & \multicolumn{1}{c}{\begin{tabular}{c} Expenditure \\ (USD) \end{tabular}} & \multicolumn{1}{c}{\begin{tabular}{c} Amount \\ (kg) \end{tabular}} \\
\midrule
\multicolumn{3}{l}{\textbf{Panel A. Pooled regression}} \\
Cash ($\beta$)      &        0.09***&        3.29***&        6.14***\\
                    &      (0.02)   &      (0.82)   &      (1.60)   \\
\\
Control mean        &        0.02   &        0.42   &        0.76   \\
Observations        &         929   &         929   &         929   \\
\\
\multicolumn{3}{l}{\textbf{Panel B. Interaction with FISP beneficiary status}} \\
Cash ($\beta$)      &        0.09***&        3.27***&        6.26***\\
                    &      (0.03)   &      (1.06)   &      (2.12)   \\
FISP ($\gamma$)     &       -0.01   &       -0.29   &       -0.54   \\
                    &      (0.01)   &      (0.37)   &      (0.70)   \\
Cash $\times$ FISP ($\delta$)&        0.01   &        0.05   &       -0.32   \\
                    &      (0.03)   &      (1.25)   &      (2.39)   \\
\\
\emph{p}-value: \\ \quad $\beta + \delta = 0$&       0.014   &       0.012   &       0.015   \\
Control mean        &        0.02   &        0.50   &        0.93   \\
Observations        &         929   &         929   &         929   \\
\bottomrule
\end{tabular}
